问题 写作题

写作。

     近来部分学生抄袭作业的现象较为普遍。假如你是高三学生李华,请你针对此不良现象,根据以下提示,用英语给校长写信反映此情况。

1.抄袭作业的主要原因

2.你给该部分同学的建议

3. 你对学校的建议

4.  你对此现象的看法

注意:1.  词数:100 左右。

            2.  信的开头和结尾已为你写好,不计入总词数:

    

Dear Headmaster,

       I’m Li Hua in Senior Three. I’ m writing to tell you something bad among us students._______________________________________________________________________________________

_____________________________________________________________________________     

      I’m looking forward to your reply.

                                                                                                                             Yours sincerely,

                                                                                                                                          Li Hua

答案

One possible version:

     Dear Headmaster,

      I’m Li Hua in Senior Three. I’ m writing to tell you something bad among us students. Recently, it’s

very common for some students to copy others’ homework. On one hand, we have to do too much

homework, some of which is too difficult for us. On the other hand, some students copy others’

homework both to finish the assignments and please their teachers.

     Here I have some suggestions. To students, they should make full use of their time to work hard and

do their homework honestly. Besides ,when meeting with difficulties, they can turn to their teachers for

help; to school, could you ask teachers to give us students less homework and leave us more time to

go over the books?

     Personally, copying is a bad behavior. Effective measures should be taken to prevent it.(118words)

     I’m looking forward to your reply.

                                                                                                                                   Yours sincerely,

                                                                                                                                                 Li Hua

单项选择题
问答题

甲为生产企业,乙为运输企业,丙为商业零售企业。甲和丙企业均为增值税一般纳税人,销售货物的税率为17%。2011年9月三家企业分别发生以下业务。
(1)甲企业销售给丙企业一批货物,采用委托银行收款方式结算,货已发出并办妥托收手续。开具的防伪税控系统增值税专用发票上注明的销售额30万元,税金5.1万元。丙企业当月付款60%、其余下月付清,本月专用发票已经税务机关认证。该货物由乙企业负责运输,乙企业收取运输费用0.5万元,按合同规定,该款项应由丙企业承担,但是由甲企业代垫运费,甲将抬头为丙企业的运输发票转交给丙企业,丙企业已将运费付给了甲企业。
(2)甲企业当月购进一批生产用原材料,由乙企业负责运输,已支付货款和运费,取得经税务机关认证的防伪税控系统增值税专用发票上注明的货物销售额20万元,税金3.4万元,货已入库。取得乙企业的运输发票上注明运输费0.7万元,装卸费0.08万元,保险费0.02万元。
(3)甲企业从丙企业购进货物,取得经税务机关认证的防伪税控系统专用发票上注明的销售额5万元,税金0.85万元,国庆节前将外购不含税价值4万元的货物发给职工使用。
(4)因质量问题,丙企业退回上月从甲企业的进货50件,每件不含税价0.08万元(已抵扣过进项税),丙取得的税务机关开具的进货退出证明单,退货手续符合规定。
(5)本月10日甲企业又以销售折扣方式卖给丙一批货物,开具防伪税控系统专用发票上注明销售额18万元,合同约定的折扣规定是5/10、2/20、N/30。丙企业提货后于本月18日就全部付清了货款,并将专用发票到税务机关认证。该货物由乙企业负责运输,甲企业支付给乙企业的运费为0.3万元,尚未取得运输发票。
(6)丙企业本月零售货物,取得零售收入35.1万元。
要求:根据上述资料,按下列序号计算有关纳税事项,每问需计算出合计数。

计算乙企业应纳的营业税。